ABOV Semiconductor Co., Ltd.

ABOV Semiconductor Co., Ltd.

KKRX:102120
6,680.00
KRW
-70.00
(-1.04%)
89.24EPS
19.36P/E
169.30BMarket Cap

Total Valuation

KRW

As of March 31, 2026, ABOV Semiconductor Co., Ltd. carries a market capitalization of 169.30B, placing it among publicly traded companies globally. Its enterprise value stands at 246.63B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap169.30B
Enterprise Value246.63B

Share Statistics

As of March 31, 2026, ABOV Semiconductor Co., Ltd. has 16.55M shares outstanding.

Shares Outstanding16.55M

Valuation Ratios

As of March 31, 2026, ABOV Semiconductor Co., Ltd. trades at a trailing price-to-earnings ratio of 19.36. The price-to-sales ratio is 0.73, and the price-to-book ratio stands at 1.39.

PE Ratio19.36
PS Ratio0.73
PB Ratio1.39
P/TBV Ratio1.60
P/FCF Ratio89.54
P/OCF Ratio10.89

Enterprise Valuation

As of March 31, 2026, ABOV Semiconductor Co., Ltd. trades at an EV/EBITDA multiple of 8.69 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 1.01 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 26.97 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. ABOV Semiconductor Co., Ltd. trades at an EV/FCF ratio of 61.34, comparing the total takeover cost of the business to the cash it actually generates for all capital providers. These enterprise value multiples are built on an enterprise value of 246.63B versus a market cap of 169.30B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales1.01
EV / EBITDA8.69
EV / EBIT26.97
EV / FCF61.34

Financial Position

As of March 31, 2026, ABOV Semiconductor Co., Ltd. maintains a current ratio of 1.11, meaning it holds 1.1x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 59.22, indicating elevated leverage, while an interest coverage ratio of 6.46 demonstrates adequate ability to service its debt obligations.

Current Ratio1.11
Quick Ratio0.44
Debt / Equity59.22
Debt / EBITDA3.25
Interest Coverage6.46

Financial Efficiency

KRW

Over the twelve months ended March 31, 2026, ABOV Semiconductor Co., Ltd. posted a return on equity (ROE) of 7.77, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 1.63 - the clearest signal of whether the business earns more on its capital than that capital costs, and the core measure of a durable competitive advantage. Return on assets (ROA) stands at 3.15, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 7.36, useful for judging operating efficiency across full business cycles. The company generates approximately 1.14B in revenue per employee across its workforce of 215.00, a quick read on workforce productivity versus industry peers. Inventory turnover of 6.32 indicates how many times ABOV Semiconductor Co., Ltd. sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)7.77
Return on Assets (ROA)3.15
Return on Invested Capital (ROIC)1.63
Return on Capital Employed (ROCE)7.36
Revenue Per Employee1.14B
Employee Count215.00
Inventory Turnover6.32

Taxes

KRW

Over the twelve months ended March 31, 2026, ABOV Semiconductor Co., Ltd. recorded 1.82B in income tax expense. That works out to an effective tax rate of 53.88, which can sit above or below the statutory corporate tax rate depending on foreign earnings mix, tax credits, and one-off items. Taxes are levied on pretax income of 3.38B, leaving 9.21B in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Income Tax1.82B
Effective Tax Rate53.88

Stock Price Statistics

KRW

As of the close on October 23, 2026, ABOV Semiconductor Co., Ltd.'s stock has declined approximately 47.44% over the past 52 weeks. The 50-day moving average sits at 7,449.40, while the 200-day moving average is 10,103.80.

52-Week Price Change-47.44%
50-Day Moving Average7,449.40
200-Day Moving Average10,103.80

Income Statement

KRW

Over the twelve months ended March 31, 2026, ABOV Semiconductor Co., Ltd. generated 244.92B in revenue and converted that into 9.21B in net income, yielding earnings per share of 89.24. EBITDA reached 28.39B, while operating income came in at 9.17B.

Revenue244.92B
Gross Profit37.92B
Operating Income9.17B
Pretax Income3.38B
Net Income9.21B
EBITDA28.39B
EBIT9.14B
Earnings Per Share (EPS)89.24

Balance Sheet

KRW

As of March 31, 2026, ABOV Semiconductor Co., Ltd. holds 49.24B in cash and equivalents against 92.23B in total debt, resulting in a net debt position of 72.28B. Total book value stands at 121.40B, with working capital of 12.64B providing operational flexibility.

Cash & Cash Equivalents49.24B
Total Debt92.23B
Net Debt72.28B
Equity (Book Value)121.40B
Book Value Per Share7,335.68
Working Capital12.64B

Cash Flow

KRW

ABOV Semiconductor Co., Ltd. produced 16.37B in operating cash flow over the twelve months ended March 31, 2026. After subtracting -14.38B in capital expenditures, free cash flow totaled 2.00B - equivalent to 114.42 per share.

Operating Cash Flow16.37B
Capital Expenditures-14.38B
Free Cash Flow2.00B
FCF Per Share114.42

Margins

Over the twelve months ended March 31, 2026, ABOV Semiconductor Co., Ltd. posted a gross margin of 15.48, reflecting its pricing power and cost economics. The operating margin of 3.74 and net profit margin of 3.76 provide insight into operational efficiency.

Gross Margin15.48
Operating Margin3.74
Pretax Margin1.38
Profit Margin3.76
EBITDA Margin11.59

Dividends & Yields

Over the twelve months ended March 31, 2026, ABOV Semiconductor Co., Ltd. paid dividends of - - per share. The dividend payout ratio of - - indicates the proportion of earnings distributed to shareholders, a key gauge of how sustainable the dividend is and how much room remains for future dividend growth. Free cash flow yield stands at 1.12, showing how much cash the business generates relative to its market value - dividends covered by free cash flow are generally more durable than those funded by debt. Total shareholder yield reaches 12.73, combining dividends paid with share buybacks and debt reduction for a fuller picture of capital returned to ABOV Semiconductor Co., Ltd. shareholders.

Shareholder Yield12.73
FCF Yield1.12

Scores

As of March 31, 2026, ABOV Semiconductor Co., Ltd. has an Altman Z-Score of 2.34, near the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score2.34